280

LAWS OF MARYLAND

Ch. 8

(3)  ESTABLISHMENT OF AN INITIAL REAL PROPERTY VALUE;
AND

(4)  A DECISION ON AN ASSESSMENT APPEAL OR A PETITION
TO CHANGE AN EXISTING REAL PROPERTY VALUE OR CLASSIFICATION . ;
AND

(5)  A REVALUATION OR RECLASSIFICATION, IF A VALUATION
OR CLASSIFICATION HAS BEEN APPEALED BUT NOT FINALLY DETERMINED.

(C)  INFORMATION ON NOTICE.
THE NOTICE SHALL INCLUDE:

(1)  THE AMOUNT OF THE CURRENT ASSESSMENT;

(2)  THE AMOUNT OF THE CURRENT VALUE;

(3)  THE AMOUNT OF THE PROPOSED VALUE INCLUDING A
STATEMENT THAT THE TOTAL AMOUNT OF THE PROPOSED VALUE IS THE
VALUE FOR PURPOSES OF APPEAL;

(4)  THE AMOUNT OF THE PROPOSED VALUE THAT WILL BE THE
BASIS FOR THE ASSESSMENT IN EACH YEAR OF THE 3-YEAR CYCLE;

(5)  THE AMOUNT OF THE ASSESSMENT FOR THE 1ST YEAR OF
THE 3-YEAR CYCLE;

(6)  THE AMOUNT OF THE ASSESSMENT FOR THE REMAINING 2
YEARS OF THE CYCLE BASED ON THE GROWTH FACTOR APPLICABLE TO THE
1ST YEAR OF THE 3-YEAR CYCLE, INCLUDING A STATEMENT THAT THE
ASSESSMENT FOR THESE YEARS WILL BE EQUAL TO OR LESS THAN THE
AMOUNTS SHOWN ON THE NOTICE;

(7)  A STATEMENT:

(I)  INDICATING THE RIGHT TO APPEAL; AND

(II)  BRIEFLY DESCRIBING THE APPEAL PROCESS AND
THE RIGHTS DURING AN APPEAL; AND

(8)  A STATEMENT THAT VALUATION RECORDS ARE AVAILABLE
AS PROVIDED BY § 14-201 OF THIS ARTICLE.

(D)  SERVICE OF NOTICE.

THE NOTICE SHALL BE SERVED AS PROVIDED BY § 8-402 OF THIS
SUBTITLE ON OR BEFORE JANUARY 1 OR ANY OTHER APPLICABLE DATE OF
FINALITY.

(E)  EFFECT OF FAILURE TO SEND NOTICE.

A FAILURE TO SEND A NOTICE OF ANY CHANGE IN VALUE OR
CLASSIFICATION WITHIN 30 DAYS AFTER THE DATE PROVIDED IN